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注會考試英文測試詞匯整理（四）
應(yīng)交稅金-營業(yè)稅 Tax payable - business tax
應(yīng)交稅金-消費稅 Tax payable - consumable tax
應(yīng)交稅金-其他 Tax payable - others
遞延稅款貸項 Deferred taxation credit
股本 Share capital
已歸還投資 Investment returned
利潤分配-其他轉(zhuǎn)入 Profit appropriation - other transfer in
利潤分配-提取法定盈余公積 Profit appropriation - statutory surplus reserve
利潤分配-提取法定公益金 Profit appropriation - statutory welfare reserve
利潤分配-提取儲備基金 Profit appropriation - reserve fund
利潤分配-提取企業(yè)發(fā)展基金 Profit appropriation - enterprise development fund
利潤分配-提取職工獎勵及福利基金 Profit appropriation - staff bonus and welfare fund
利潤分配-利潤歸還投資 Profit appropriation - return investment by profit
利潤分配-應(yīng)付優(yōu)先股股利 Profit appropriation - preference shares dividends
利潤分配-提取任意盈余公積 Profit appropriation - other surplus reserve
利潤分配-應(yīng)付普通股股利 Profit appropriation - ordinary shares dividends
利潤分配-轉(zhuǎn)作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
期初未分配利潤 Retained earnings， beginning of the year
資本公積-股本溢價 Capital surplus - share premium
資本公積-接受捐贈非現(xiàn)金資產(chǎn)準(zhǔn)備 Capital surplus - donation reserve
資本公積-接受現(xiàn)金捐贈 Capital surplus - cash donation
資本公積-股權(quán)投資準(zhǔn)備 Capital surplus - investment reserve
資本公積-撥款轉(zhuǎn)入 Capital surplus - subsidiary
資本公積-外幣資本折算差額 Capital surplus - foreign currency translation
資本公積-其他 Capital surplus - others
盈余公積-法定盈余公積金 Surplus reserve - statutory surplus reserve
盈余公積-任意盈余公積金 Surplus reserve - other surplus reserve
盈余公積-法定公益金 Surplus reserve - statutory welfare reserve
盈余公積-儲備基金 Surplus reserve - reserve fund
盈余公積-企業(yè)發(fā)展基金 Surplus reserve - enterprise development fund
盈余公積-利潤歸還投資 Surplus reserve - reture investment by investment
主營業(yè)務(wù)收入 Sales
責(zé)任編輯：第五種族精靈
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